Sapna Gupta vs. State Of U.P And Another

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4757 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Ms. Vedika Nath, learned counsel appearing on behalf of the petitioner and Sri Nimai Das, Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated 31.01.2023 passed by the respondent No.2/Commercial Tax Officer, Sector-1, State Tax, Kanpur(A), under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on 16.04.2022. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same the petitioner filed their reply and the order impugned was passed under Section 73 of the Act. The petitioner came to know about the issuance of the impugned order dated 17.08.2024 when notice in Form GST DRC-13, dated 21.06.2025, was issued to their banker and the banker informed the petitioner vide letter dated 11.07.2025. 4. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any order has to be by way of alternative means to the petitioner. 5. Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of Versus Counsel for Petitioner(s) : Vedika Nath, Yashonidhi Shukla Counsel for Respondent(s) : C.S.C. Sapna Gupta .....Petitioner(s) State Of U.P And Another .....Respondent(s) U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate